I may sound like a turtle beach rep but try looking at the turtle beach santa cruz sound card. I was directed this way with the help of others...WOW..sounds great and no problems with XP. Best decision i have ever made concerning computer stuff. I bought my card for $75
If you aren't necessarily going to limit yourself to the list you have, I would get a version of the Sound Blaster Audigy. The sound quality is great and features a much more powerful sound processor than the Live! line of cards. I'm currently using one now and it's great. Be getting some digital speakers to use with it soon which is supposed to be the most ideal setup. My two cents.
The best soundcard you can get for under $100 is the Vortex2 Superquad from Compgeeks for $14. The 8830 chip is one of the best I've seen for sound quality, 3D postioning, and it it even has a built in HRDWARE equalizer (with software interface). These were originally $150 cards.
Caveats: It doesn't like some VIA chipsets with certain driver revisions, but shouldn't cause a problem on newer systems. The Win2k drivers were never finished, but XP has built in drivers, and the 98SE drivers work fine.
If you have any doubts, buy it anyway, and resell it if you have problems!
I recommended he try the Superquad from Compgeeks, because if it works on his system, he'll have superior sound on the cheap, and if it doesn't, he can resell it!
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